這里將做股權激勵方案設計之初要考慮的幾點整理如下，以便企業作出科學的方案設計。

Here are some points to be considered at the beginning of equity incentive scheme design, so that enterprises can make scientific scheme design.

1、薪酬因素：首先，從整體薪酬戰略出發考慮合理的薪酬組合；其次，平衡整體薪酬的內部公平性和外部薪酬競爭力；在吸引和保留人才的同時，充分利用股權激勵計劃有用統合經營者的長期利益與股東利益。

1. Salary factors: first, consider a reasonable salary combination from the overall salary strategy; Secondly, balance the internal fairness and external competitiveness of the overall salary; While attracting and retaining talents, make full use of the equity incentive plan to effectively integrate the long-term interests of managers and shareholders.

2、業績因素：股東更關注的是經營者收益與業績之間的相關度；董事會更關注的是如何制定適當業績指標和指標值；CEO和經營管理層更關注的是自己的業績考評。

2. Performance factor: shareholders pay more attention to the correlation between operator income and performance; The board of directors pays more attention to how to formulate appropriate performance indicators and indicator values; CEO and management pay more attention to their own performance evaluation.

3、治理因素：首先，需要董事會或其薪酬委員會建立更高標準的審查與業績跟蹤機制；其次，需要建立更有用的與股東、與員工的溝通機制；需要建立長期持續的激勵計劃管理機制。

3. Governance factors: firstly, the board of directors or its remuneration committee needs to establish a higher standard review and performance tracking mechanism; Secondly, we need to establish a more useful communication mechanism with shareholders and employees; It is necessary to establish a long-term and sustainable incentive plan management mechanism.

4、法規因素：預先考慮公司未來上市可能需要解決的法規沖突；投資人和監管部門要求企業提供更為詳細的信息披露；公司法、稅務法、證券法將逐步增加針對股權激勵的條款；會計準則要求企業更為明確地列明激勵成本。

4. Regulatory factors: consider in advance the regulatory conflicts that the company may need to solve in the future listing; Investors and regulatory authorities require enterprises to provide more detailed information disclosure; The company law, tax law and securities law will gradually add provisions for equity incentive; Accounting standards require enterprises to list incentive costs more clearly.